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Substance vs Form, a substantive debate
http://www.substanceorform.blogspot.com
The Substance vs. Form controversy arises when the output of a transaction leads to different results based on inconsistencies between the Substance and the Form it takes. The debate has span to all areas of law, including transfer pricing. Does transfer pricing focus only on substantive issues? The form of a transaction can be regarded as made at "arm's length"? Is there a "Fisc always wins approach"?
- Author: Daniel Rybnik
- Listed in: Corporate Law & Legal
- Tags: Services financing transfer pricing substance or form intra group tax valuation
Recent Posts
Check List for Intra Group Services Received in Argentina
Deduction of intra group services charged from outside of Argentina is subject to a high level of scrutiny by authorities, and again, the "form vs susbtance" issue plays a key role.The following risk-assessment exercise helps estimate the likelihood ...
Substance vs Form in Transfer Pricing
Latin American tax authorities rely heavily on the formality requirements, which are based on the opposite to the bona fide principle, which assumes the good intentions of the parties.Three cases where recently decided by Argentine Courts dealing wit...
